Service tax
sunil kumar
(Querist) 01 November 2013
This query is : Resolved
Is a educational institution registered under society act liable to pay service tax under REVERSE CHARGE mechanism of SERVICE TAX ACT, for receiving following services:-
MANPOWER SUPPLY SERVICES
LAWYER SERVICES
CA SERVICES
POINTS TO NOTICE:-
THE INSTITUTION IS NOT REGD. UNDER SECTION 12AA OF THE INCOME TAX ACT,1961
THE INSTITUTION RECD GRANTS FOR VARIOUS ITS PROJECTS BUT NOT A GOVT.AIDED INSTITUTION.
IF LIABLE TO PAY PLEASE PROVIDE RELEVANT SECTIONS/NOTIFICATION/CLAUSES OF THE SERVICE TAX ACT.
IF NOT LIABLE TO PAY,PLEASE PROVIDE RELEVANT EXEMPTION NOTIFICATION/SECTIONS/CLAUSE OF THE SERVICE TAX ACT.
R.K Nanda
(Expert) 02 November 2013
consult tax lawyer.
Anirudh
(Expert) 02 November 2013
Yes, it is liable to pay service tax. There is no exemption.
sunil kumar
(Querist) 05 November 2013
Respected Sir
As per my understanding supply of manpower or Security Services, it is applicable only one the following conditions are satisfied:-
when service receiver is
1.Company
2.Body Corporate
and
Education Institution being service receiver is not covered under the above said to catagories.
So please explain me in detail whether educational institution (service receiver) is required to pay 75% of service tax itself and file its service tax returns accordingly.
